Approved by the Order of the State Customs Committee of the Azerbaijan Republic of December 25, 1997 No. 1102

Regulations on rules of use of pledge in customs authorities of the Azerbaijan Republic

1. General provisions

1.1. This Provision is prepared on the basis of the Law of the Azerbaijan Republic "About pledge" (further - the law) and the Customs code of the Azerbaijan Republic (further - the Customs code) for the purpose of:

a) ensuring payment of customs duties, the value added tax, excises and other customs payments in cases of provision or prolongation of delay on these payments on the security;

b) issues of permission by customs authorities to transit of goods with condition of providing customs payment (The Customs code, Article 36 and 120) in cases when in customs regime of transit it is impossible to provide observance of the customs legislation of the Azerbaijan Republic on the terms of goods placement under customs regime (The Customs code, Article 35);

c) providing customs payment by the rules established by the State Customs Committee for assumption of temporary import (export) of goods (The Customs code, Article 68 and 120);

d) ensuring payment of customs taxes and duties on the goods imported for conversion on return condition (The Customs code, Article 62 and 120), in case of conversion of goods on customs area, export of products of conversion according to customs regime of export no later than 2 years from the date of movement of goods through customs border of the Azerbaijan Republic;

e) providing customs payment according to Article 120 of the Customs code in case of commodity importation from the territory of free customs zones and free warehouses on other territory of the Azerbaijan Republic (The Customs code, Article 82);

e) ensuring complete or partial payment of customs taxes and duties according to Article 120 of the Customs code in case of the statement of products of conversion to free circulation after conversion of goods out of customs area (The Customs code, Article 95);

g) ensuring payment of customs taxes and duties according to import regime in case of actual not export of the goods imported for re-export no later than 6 months from the date of adoption of the customs declaration (The Customs code, Article 100);

h) ensuring cost repayment of the withdrawn goods and vehicles with the consent of customs authorities of the Azerbaijan Republic according to the procedure, stipulated in Clause 120 Customs codes, in case of withdrawal by being direct object of customs offense of goods and vehicles for the purposes of ensuring repayment of penalties and costs in case of accountability for customs offense.

1.2. According to the law any personal estate, including currency, currency values, securities and vehicles can be subject of pledge.

According to article 5 of the Law as pledge by customs authorities are not accepted (behind exceptions, stipulated by the legislation the Azerbaijan Republic):

- electric, thermal and other types of energy;

- companies, buildings, structures, constructions, parcels of land, space objects;

- the property which is handed over as a deposit for providing other obligation or the property connected with former obligations for benefit of the third parties;

- property rights;

- goods and vehicles which import and export are prohibited by the legislation of the Azerbaijan Republic;

- the property which is behind repartitions of the Azerbaijan Republic;

- the goods and vehicles arrested or confiscated according to the procedure, established by the legislation;

- the goods and vehicles which are in circulation except goods which conversion is located under the corresponding customs regime;

- perishable goods;

- objects, constant control behind the room and which use cannot be provided with specific customs authority;

- products and production wastes which free realization is prohibited by the legislation of the Azerbaijan Republic.

1.3. Acceptance as subject of pledge of means of road, civil air, rail, sea and river transport is admissible in exceptional cases - if there are no other opportunities to provide obligation fulfillment before customs authorities and only by approval of the State Customs Committee of the Azerbaijan Republic.

1.4. Goods and vehicles which when moving through customs border are controlled by other state bodies and are subject to movement without certification, can be pledge subject on condition of availability of the certificate or passing of veterinary, phytosanitary, environmental and state control.

1.5. The requirements connected with the personality, other requirements prohibited by the law to delivery as a deposit, and also property which cannot be alienated by the pledger cannot be subject of pledge.

1.6. Goods and vehicles which ensuring payment of the following amounts determined by the Customs code of the Azerbaijan Republic is possible can be pledge subject of the free (market) price:

- customs duty, the value added tax, excise and other tax amounts which deduction is assigned to customs authorities;

- customs duties for customs clearance;

- customs duties for maintenance of goods;

- percent from the specified amounts for the provision or prolongation of delay levied according to rates of National Bank of the Azerbaijan Republic on the issued credits;

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